Common Mistakes in Generating e-Way Bills
It has been observed that some Tax Payers and Transporters make mistakes while generating e-Way Bills. These mistakes occur when operators aim to generate e-Way Bills quickly. The following are some common mistakes:
- In some cases, the ‘Total of Tax Values of SGST, CGST, IGST, and Cess’ is entered higher than the ‘Value/Taxable Value’ of the product.
- An abnormal value exceeding ₹10.00 Crores or more is sometimes entered for ‘Value/Taxable Value’.
- There are instances where the GSTIN of the other party is incorrectly entered.
- Wrong PIN Codes are entered in some cases.
- Incorrect HSN codes are entered at times.
These mistakes may lead to the taxpayer’s cancellation of the e-Way Bill or rejection by the other party.
Best Practices to Overcome Mistakes in Generating e-Way Bills
Implementing the following best practices is crucial to ensure accurate and efficient e-Way Bill generation:
1. Streamlining Customer and Supplier Details:
Populate customer and supplier information by entering their GSTINs in the master menu. This allows for easy retrieval of details by simply typing their names during e-Way Bill generation, minimizing errors in GSTINs, place, state, and PIN codes.
2. Creating Product Masters:
Enter comprehensive product details such as name, HSN code, rate of tax, etc., in the product master menu. This enables the system to auto-populate product information by typing a few characters of the product name, reducing mistakes in HSN codes, tax rates, and unit quantity codes (UQC).
3. Cross-Verification before Submission:
Operators should cross-check all entered parameters for accuracy before submitting the e-Way Bill to avoid potential errors.
4. Careful Management of Sub-Users:
If multiple locations or personnel are responsible for e-Way Bill generation, create sub-users with assigned roles to manage the system accordingly. Take caution when generating sub-users, ensuring that passwords are changed, or accounts are frozen when employees/operators/managers change to prevent misuse.
5. Registering for Additional Facilities:
Exercise caution when registering for other facilities, such as SMS-based and Android-based e-Way Bill management and transporter registration. Adhere to proper utilization guidelines to avoid any misuse. When generating SMS-based e-Way Bills, consider parameter input to minimize errors. Registering as a transporter allows taxpayers to generate e-Way Bills on behalf of other parties, necessitating careful handling.
6. Leveraging API Interface:
The API interface is recommended for large taxpayers or transporters generating a substantial number of e-Way Bills. This site-to-site integration between systems facilitates direct communication with the e-Way Bill system during invoice generation, retrieving the e-Way Bill number. This eliminates duplicate data entry and significantly reduces data entry errors. To access this facility, taxpayers must request it from the department. API interface is typically available for selected large taxpayers or transporters generating a predefined number of monthly invoices, subject to government regulations.
By implementing these best practices, taxpayers can enhance the accuracy and efficiency of e-Way Bill generation, reducing the likelihood of errors and ensuring smooth business operations.